Performance measurement systems and client performance in fee-generating not-for-profit human service organisations

Graeme Harrison, Lu Jiao, Jinhua Chen

Research output: Contribution to journalArticlepeer-review

Abstract

We use survey and archival data from 271 fee-generating not-for-profit human service organisations in Australia to examine how the use of performance measurement systems affects those organisations’ client performance. Using Simons’ levers of control, we find that interactive and diagnostic uses of performance measurement systems are positively related to client performance. We also find beliefs control to positively moderate the relation between diagnostic use of performance measurement systems and client performance, and boundary control to negatively moderate the relation between interactive use of performance measurement systems and client performance. The findings have implications for research and practice.
Original languageEnglish
Number of pages27
JournalAccounting & Finance
Early online date3 Jun 2021
DOIs
Publication statusE-pub ahead of print - 3 Jun 2021

Keywords

  • Client performance
  • Fee-generating not-for-profit human service organisations
  • Levers of control
  • Performance measurement systems

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